Percolation theory is used to model intrinsic and relative permeabilities as well as tortuosity in anisotropic carbon paper gas diffusion layers (GDL) and compared with existing results from lattice-Boltzmann (LB) simulations and experimental measurements. Although single- and two-phase characteristics of the carbon paper GDL are mainly affected by medium geometrical and topological properties, e.g., pore-size distribution, connectivity, and pore geometry, analyzing capillary pressure curves implies that the pore-size distribution of the carbon paper GDL is very narrow. This suggests that its effect on tortuosity and wetting- and nonwetting-phase relative permeabilities is trivial. However, integrated effects of pore geometry, surface area, connectivity, and tortuosity on intrinsic permeability might be substantial. Universal power laws from percolation theory predict the tortuosity-porosity and relative permeability–saturation curves accurately, indicating both characteristics not affected by the pore-size distribution. The permeability–porosity relationship, however, conforms to nonuniversality.